OK
adicoto, you add another utility to the two I already provided in my earlier post. Unfortunately you don't give a link to it.
Well, here it is:
http://titanic.nyme.hu/~wyx/submax/
So
Help...frustrated Guest, now you have three utilities to pick from:
SubSync, SubtitleWorkshop and SubMax.
As I told you earlier
Help...frustrated Guest, I personally have done my conversions from .smi to .srt using SubSync (which I think is a very simple and effective utility which I also use to sync video and subtitles if they are out of sync).
For your purpose simply load the .smi subtitle-file and than you need only save choosing .srt as extention and that's it!
But, of course, the two others can do the same and have more possibilities and options!